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Memorandum D11-6-7
Importers' Dispute Resolution Process for Origin, Tariff Classification, and Value for Duty of Imported Goods
2008-10-09
- This memorandum supersedes Memorandum D11-6-7, Importers' Dispute Resolution Process for Origin, Tariff Classification, and Value for Duty of Imported Goods, dated December 19, 2001.
- This Memorandum has been revised to reflect organizational changes resulting from the implementation of the Canada Border Services Agency on December 12, 2003. The revision of this memorandum is part of an overall revision of the Memoranda D11-6 series.
- This memorandum is revised as a result of the Paper Burden Reduction Initiative. The revisions are aimed at eliminating obsolete and duplicated requirements and modifying complex policies.
- This memorandum has been revised to incorporate certain amendments to the Customs Act and its regulations. In addition, changes have been made to clarify policy or procedural issues that have arisen since the last revision to this memorandum.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (344 Kb) [help with PDF files]
Last modified: 2008-10-09
Summary
This memorandum explains the dispute resolution process for importers who disagree with the Agency’s determination, re-determination, or further re-determination of the origin, tariff classification, or value for duty of goods accounted for, under section 32 of the Customs Act, or detained because they were, or might be, classified as goods for which importation is prohibited, on or after January 1, 1998. It also contains a copy of the sections of the Customs Act and related regulations that provide the legislative base for this process.
References
| Issuing office | Policy and Planning Division Recourse Directorate Admissibility Branch |
| Headquarters file | 4502-10-3 |
| Legislative references | Customs Act Determination, Re-Determination and Further Re-Determination of Origin, Tariff Classification and Value for Duty Regulations |
| Other references | D9-1-1, D10-18-1, D11-3-2, D11-4-16, D11-4-17, D11-5 series, D11-6-1, D11-6-3, D11-6-5, D11-6-6, D11-6-8, D11-6-9, D11-11-1, D13 series, D14-1-3, D17-1-22, D17-2-1 |
| Superseded memoranda D | D11-6-7 December 19, 2001 |
